Just a heads up to all the expats, DH has been looking at the new "statutory residence test" as he plans to come back on shore next year and it has made him grumpy all week. Obviously the impact will vary according to where you live and your circumstances but I think a lot of expats could be caught out unwittingly and depending on your circumstances, that could be a pretty expensive mistake.
This is not yet law, but when it is passed, it will apply retrospectively to the current tax year.
Previously, the rule was - spend more than 90 days in the UK and you were tax resident. This simple rule is no more and the guidance is now 101 pages and counting.
Unless you never intend to set foot in the UK again, I recommend that you familiarise yourself with the new rules. There are now a whole load of criteria about ties to the UK and hours worked overseas. EG: if you have access to UK accommodation that counts against you - doesn't need to be yours, it could be the ability to stay at a relative's house. If you have a child at a UK boarding school who spends a couple of weeks of the holidays in the UK, that counts against you.
You are now expected to keep detailed records to prove you are non resident and eg. if you are in the UK and travel more than 3 hrs to the airport to take a plane out on business, that counts as a UK working day, even if you do no actual work.
Here is the link new rules
Also recommended for those who don't live overseas but require a cure for insomnia.
Enjoy!